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lowance in diet is, let it be considered that a farmer, who has eight cows gains at the calving of every cow eight milkings of beestings, which boiled will make near a month's food in the year for the family. This with eggs, the produce of the garden, &c. will make up a plenty which such people seldom allow themselves.

And as to the allowance for clothes, it will likewise appear sufficient from this, that servants are clothed decently on seven or eight shillings wages per quarter, and often save so much as to keep themselves some months out of service.

On the other side, let us now see how the farmer can enjoy such a plenty without living on the crop or at the landlord's expense.

It is known that flax of our own produce sells at about a groat a pound, and foreign flax at about sixpence. A woman will spin about a dozen of three dozen yarn in the day. The two women then will spin two dozens in the day, which will sell for 11 pence, out of which if we take 3 pence for the flax, the remaining 8 pence make 4 shillings per week which in the year is

£. s. d.

10 8 0

We may allow the two men, who are able to work, that sum which we allowed for ploughing and harrowing for the first year of tillage 900 This labour will be finished in about four

months.

As these men have their victuals from home, let them be allowed to labour abroad during the other eight months at 64d. per day, which is 14d. per day less than is allowed for labour in the former account; or if they can't find labour, let them turn their hands to some manufacture, that will bring them in so much, which will amount to..

11 5 4

Total profit arising from the work of the

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Out of which sum if we deduct the expenses of maintaining such a family.

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20 7 5

The family will then, besides maintaining themselves, have carned the clear sum of

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10 5 11

Which will be sufficient for buying a plough, and plough-tackle, little household furniture, and paying for the feeding of the horses during the four months they are employed in the labour of the farm. As to their feeding during the rest of the year, if they are hired out they will earn more than will feed them the whole year round.

It may be here objected, that both the men and women, will of necessity, be sometimes called off to other work, such as child-bearing, nursing, milking, churning, pulling and handling flax, and that the men's work, as mentioned above, does not continue through the whole year.

As to child-bearing and nursing, it is allowed some loss of time must be suffered on those accounts; yet this will not be considerable. Such women are so inured to cold and labour, that in lying in they won't lose near a fortnight, especially as their work is mostly within doors. A new born child sleeps most of the first three months, and it is the practice of their mothers to hold the child on the right knee, while they spin with their left hand. This such women would not do for a mistress; but the industrious always do it for themselves. But if the women go to other kinds of work, their labour must be as gainful as spinning, otherwise they would not quit the wheel for it. For instance, if they go to foot or win turf, their firing then, instead of standing them in 17. 10s. costs them no more than bog-rent. If they pull and handle flax, and the men plough and harrow the ground for it, then the flax stands them only in the ground-rent and seed. So that what yarn soever is by these works left unspun, more than an equal value is gained in the turf, flax, and other work. As to the men's wanting work in winter, and as to their hiring in work in harvesttime, though they are not ploughing nor reaping, yet they have their corn to thresh out, they may have marl to raise, sand and dung to draw, drains to cut, and ditches to make. Now these things will keep them pretty busy, and will increase the produce of the ground greatly above the value of their labour. For instance, if by laying on of marl, sand, or dung, that field is made to produce a crop of barley, which otherwise would have produced only oats, will not the difference of the crop more than double pay for their labour? Or should ditches be made, will they not save herding,

drain the ground, make shelter for the corn and cattle, and raise timber trees for the benefit of the landlord, as well as for the ornament of his estate? Or if more hands than the two men are wanting to cut down the corn, they will rarely need to hire others, because their own women will do as well, and will then change their spinning at 4d. per day for reaping at 7d. It is true the farmer will probably take his shelling, butter, potatoes, milk, &c. out of his own farm; but if he does, will not his labour and his wife's and daughter's yarn raise as much money for the landlord, as if those things were sold to another, and the money laid out for necessaries? Either way it is alike to the landlord. Should the family be fewer than six, more labour must be hired from abroad, but the family will live upon proportionably less. If the family be more than six, their labour will produce more than their maintenance; it certainly will; how otherwise could farmers in the north sit down upon thirty or forty acres of middling land at nine or ten shillings an acre, pay their rent well, make public roads, and perhaps cut and draw their landlords' corn and turf, and after all afford to live much better than the above allowance, wear decent and comfortable clothes, make feasts now and then, and give little portions to their children of 5, 10, 15, or 20 pounds each?

It may likewise be objected, that I have here made no allowance for the ground taken up by a farm house and offices, the open space round such houses, and the ditches, nor for carrying home the grain, threshing, winnowing, and carrying to market. As to the spaces of ground lost by the ditches, &c. they will go near to pay for themselves.

The timber they will produce, the shelter they will afford to the corn against winds, and to the cattle in bad weather, will make up to the husbandman what he loses by them in the measure of his ground. But the garden if tolerably managed, will fully pay for all the ground taken up by the houses and ditches. And as to the above expenses in threshing, &c. they are very small. The after-grass, and the straw, which he may afford to sell, after thatching his houses, will trebly pay such expenses. Besides, though I have allowed the tithes, and all other demands, on account against the husbandman, I have charged the dealers

in cattle with nothing for milches, for the tenth fleece, nor in short for any ecclesiastical demand or modus.

You may observe, sir, that in the above calculation, I have given all imaginable advantages to the dealers in cattle; whereas, in respect to tillage I have supposed the farm to be possessed and managed by a poor family, who, though in a year or two they may grow rich, and afford to live much better than by the foregoing allowance, and to give their ground more labour, and manure, yet at first they can do little more, than manage in the manner mentioned. I have therefore supposed them to proceed as the poor, ignorant Irish farmers do in the north, by a cheap and unskilful scheme of tillage to a low and moderate profit. Yet low as it is, twelve acres of ground under such a sort of tillage produce a neat and clear profit equal to that of thirtysix acres of the same ground under the most profitable kind of pasturage, managed with the greatest skill. It is a pleasure to me to be supported in this by the calculation, which the ingenious Arthur Dobbs, Esq. published some years ago, and in which he makes the profits of tillage to those of pasturage as three to one.

But I will now proceed to shew you, sir, that if we suppose a skilful and substantial farmer, to possess the above thirty-six acres of good ground, he will be able by better management, and even with less expense and labour, to raise a much greater produce in tillage.

The expenses and profits of thirty-six acres, Irish measure, of rich and strong ground, twelve of which are always under tillage.

The expenses.

First year for a crop of flax.

To ploughing and harrowing one acre 8s. 6d. to seed for the same six bushels at 7s. per bushel 21. 2s. twenty women for pulling the flax, 10s. for beating out the seed, 6s. for watering and spreading on the grass 2s. for breaking and buffing 41. 13s. 4d. in all for one acre 81. 1s. 10d. for twelve acres

First year for a crop of wheat. For fallowing the twelves acres by three ploughings and two harrowings 91. for seed

97 2 0

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twelve barrels at 15s. per barrel, 91. for reaping £.

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Third year for a crop of potatoes. The expense at 6d. per perch in the old way for dung, seed and labour would amount to 17. 12s. But I will suppose the potatoes set with the plough as follows.

To the first two ploughings of one acre 10s. to the harrowing 1s. 6d. to ten men and two horses for the setting and third ploughing 6s. to three other ploughings 6s. to seed twelve bushels 12s. to dung 17. 10s. for carrying out the dung 4s. in all for one acre 3l. 9s. 6d. for the whole twelve acres

Fourth year for a crop of barley. To ploughing and harrowing 31. 12s. twelve barrels of seed at 6s. per barrel 37. 12s. to reaping 21. 8s. in all

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Fifth year for a crop of oats.

To ploughing and harrowing 41. 16s. seed twenty-seven barrels at 4s. 8d. per barrel 61. 6s. to reaping 21. 8s. in all

Total of expenses.

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The produce.

First year's flax sold in the market after breaking and buffing at seventy stone per acre, and at 5s per stone, comes in all to

For twelve bushels of flax-seed at 5s. per bushel, 31. per acre, in the whole 121..

Total produce of flax

Second year.

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s. d.

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For ninety-six barrels of wheat at 15s. per barrel.

Third year.

If the potatoes of the whole twelve acres, in the old way by digging, were sold at 1s. per perch, each perch being two yards in width; they would bring 2247. Now I will only charge them at the same rate, though potatoes set by

72 00

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